MINNEAPOLIS – Perfect He’s Not, but Perfect They’ve Been the last three games and now, wouldn’t you know it, everything is breaking perfectly for the Yankees.

You didn’t really expect the bat-less Twins to beat the Bronx Bombers, did you? Despite comments from the Yankees that these Twins were better than the 2002 Angels, this was no such club, and these are not the 2002 Yankees.

These Yankees are more focused yet more relaxed and more talented than Joe Torre’s team that was run out of last year’s postseason party.

These Yankees advanced to the ALCS in four short games with yesterday’s easy 8-1 victory over Minnesota behind author David Wells. They did it the old-fashioned way, terrific pitching and a Big Market fourth inning as they won their ninth straight at the Metrodome.

In the jubilant Yankee clubhouse, Cook’s champagne became the cologne of the day. In the center of the room Jason Giambi smiled and said, “I didn’t know you could celebrate after the first round.”

The win not only allows Giambi to get out of the first round for the first time but it allows the Yankees to take a deep breath and get ready for the ALCS as the clueless A’s take on the Cowboy Up Red Sox tonight in Oakland. The winner gets a round-trip ticket to the Bronx.

“I’m rooting for a 30-inning game,” cracked Yankee GM Brian Cashman.

The party line is the Yankees don’t care who wins tonight, but the Red Sox are the more dangerous team and the way this season has been going you just think it has to be Boston. The Yankees are ready for them, especially since the Sawx have to use Pedro Martinez tonight to have the chance to get to the ALCS.

If the A’s somehow overcome their “Dummyball” style of play and pathetic base running – just go back and touch home plate, dummy! – the Yankees are in even better shape to get back to the World Series. The A’s are only a little better than the Tigers with the bats. Plus Tim Hudson is hurting and Barry Zito has to pitch tonight.

It always comes back to the 60 feet, six-inch difference this time of year. Wells capped the Yankees’ mound superiority yesterday, surrendering eight hits and only one run over 7 2/3 innings.

The big lefty ran into trouble in only one inning, the bottom of the fourth. After watching his mates score six times in the top of the inning, Boomer surrendered three straight singles with one out as the Twins got on the board. A visit from Wells’ between-starts bullpen buddy Mel Stottlemyre immediately straightened him out.

Two pitches later, Wells had his two outs.

Wells was so impressive yesterday that Ron Gardenhire and Twins management – still upset over Ronan Tynan’s “God Bless America” in Game 2 – actually threw three songs at Wells before the start of the bottom of the seventh. There was “God Bless America” from a female vocalist, “Take Me Out To The Ballgame” from Craig Kilborn and Lee Greenwood’s recording of “God Bless The USA.” In that inning, it took more time for those songs to be sung than for Wells to retire the Twinkettes.

If the Yankees do face Boston, don’t underestimate the importance of Wells. To stifle Boston’s big hitters you have to change speeds and locate and Wells is a master at that as he showed in his magnificent 3-1 win over the Red Sox on Sept. 7 that locked up the AL East.

“That game didn’t hurt,” said Wells, who was given yesterday’s lineup card by Torre, something he said he will cherish forever. “It changed momentum there; they were on a high and I think if they would have beat us that game, it could have been a different story.”

Since then, life’s been pretty much perfect for the Yankees and it looks like it might stay that way.